Nous avertissons les internautes de ne jamais donner suite à toute sollicitation faite sous le sceau de l’étude, notamment impliquant des prêts ou emprunts de somme d’argent qui constituent des escroqueries.

Cliquez-ici pour visualiser deux exemples de faux contrats de prêt qui comportent de nombreuses anomalies.

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This page is intended to keep our nonresident contacts informed of pertinent legislative developments or new legal precedents concerning international affairs which may impact their operations and require preemptive action.

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31 news

Impossibility to stipulate in an international marriage contract a clause to remove the compensatory allowance as part of divorce proceedings in the French courts

Tuesday 28/07/2015
In a judgment of 8 July 2015, No. 14-17880, the 1st Civil Chamber of the Cour de cassation (French Supreme Court)  points out that under Articles 8 and 13 of the Hague Protocol of 23 November 2007, the parties may choose the law that will be applicable to the compensatory allowance equated to a maintenance obligation under the above provisions, as it is not contrary to international public policy ...
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Confirmation by the Conseil d'Etat that people who are not insured under the French social security scheme are not liable to social levies on income from assets

Monday 27/07/2015
The Conseil d'Etat (Administrative supreme court) confirmed on April 17, 2015, the decision ruled by the European Court of Justice on February 26th, 2015.   In this case, a French citizen living in Guyana had been subject to social contributions (CSG and CRDS)on a real estate capital gain. The latter opposed the tax based on the provisions of EU Regulation No. 1408/71 of 14 June 1971, ...
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Law governing matrimonial property regimes

Wednesday 03/06/2015
1) Matrimonial property regime in an international context   Matrimonial property regime ("régime matrimonial") is a civil law concept. It governs the property, administration and power to dispose of the property of the spouses. Its rules apply between the spouses but can also be opposed to third parties.   Common law and Muslim law countries ignore this concept: each ...
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End of the difference of tax treatment for non residents real estate capital gains individuals

Thursday 19/03/2015
In response to a condemnation of the (French Administrative Supreme Court) of 20 october 2014 , article 244 bis of The French General Tax Code (CGI) has been modified concerning the taxation of real estate capital gains.   It now follow that a SCI (civil law real estate company) is subject to a withholding tax on the capital gains resulting from the sales of real estate regardless of ...
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Swiss residents' real estate capital gains in France

Monday 05/01/2015
In its judgment of November 20 th , 2013 (n°361167) the Conseil d’Etat (French Administrative Supreme Court) ruled that the 33% rate resulting from the Article 244 bis A of the Code général des impôts (French Tax Code) is not compatible with the French-Swiss Tax treaty which contains a clause of equal treatment regarding the assessment basis and the taxation rate. ...
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Condemnation of the 33% tax rate for real estate capital gains made by non-residents

Monday 05/01/2015
The sale of a building held by a French non commercial company subject to income tax, is liable to real estate capital gains at the rate of 16%, for partners residing in France, European Union or a country belonging to the European Economic Area and having concluded with France a tax treaty including an article concerning the exchange of information. However, Article 58 of the Treaty establishing ...
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